Gross rent - House property - Deduction of expenditure for electricity relating to lights in passages, stair cases privies, washing places compound etc. and gardeners and sweepers salaries.

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Full Text of the Document

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....e - Tax Act, 1961 Board had pointed out by their circular letter No. 36/5/64-IT(AI) dated 16-5-1964 that as the Municipal authorities usually deduct amounts included in the gross rentals on account of amenities provision by the landlord to the tenants, such as maintenance of lifts, provisions of common lights etc., no deduction is permissible for these items where the Municipal valuation is tak....